$($Appendix $10$A$)$ Saskatoon Company uses two raw materials, A and B$,$ in the manufacture of its only product: Pillbo. The materials are very close substitutes. The standard proportions for the manufacture of a unit of Pillbo are $3$ units of A and $5$ units of B$.$ The unit standard prices of A and B are $$10$ and $$8,$ respectively. During the month of August, the company used $415$ units of A and $800$ units of B to produce $230$ units of Zizbo.

What were the direct materials quantity variances for raw materials A and B$,$ respectively?

Multiple Choice

$$2,750$ favourable and $$2,800$ favourable.

$$200$ unfavourable and $$240$ unfavourable.

$$100$ favourable and $$480$ unfavourable.

$$2,480$ unfavourable and $$2,100$ favourable.